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1999 (10) TMI 141 - CEGAT, NEW DELHIExtract: .......dents are not disputing that the flanges are used in the Air-Conditioning Plant and are designed accordingly to the drawing supplied by M/s. Voltas. Therefore, they are rightly classifiable under Chapter Heading 84.15 as parts or Air-Conditioning machinery. In view of the above discussions, the impugned order is set aside and the appeal is allowed.
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